{"code":"RTC","codeName":"Revenue and Taxation Code","section":"75.5","citation":"Rev. & Tax. Code, § 75.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5"},{"name":"CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date [75. - 75.80.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-3.5"},{"name":"ARTICLE 1. Definitions and General Provisions [75. - 75.9.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-3.5/article-1"}],"history":"Amended by Stats. 2000, Ch. 406, Sec. 1.   Effective September 12, 2000.","effective":"2000-09-12","html":"<p>“Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section <a href=\"/rtc/5800\">5800</a>) and real property, other than the following:</p><p>(a) Fixtures that are normally valued as a separate appraisal unit from a structure.</p><p>(b) Newly created taxable possessory interests, established by month-to-month agreements in publicly owned real property, having a full cash value of fifty thousand dollars ($50,000) or less.</p>","text":"“Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following: (a) Fixtures that are normally valued as a separate appraisal unit from a structure. (b) Newly created taxable possessory interests, established by month-to-month agreements in publicly owned real property, having a full cash value of fifty thousand dollars ($50,000) or less.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-and-general-provisions-75-5","source":"California Legislative Information bulk export (pubinfo)"}